Employer was cited for not reporting a serious injury within the time required by Title 8, California Code of Regulations section 342(a), and a $5,000 penalty was proposed. The Appeals Board held that Labor Code section 6409.1(b) and Division regulation, Title 8, California Code of Regulations section 336(a)(6) do not establish a mandatory $5,000 penalty that is beyond the Board's power and discretion to adjust. Based on prior precedents and a reading of the California Occupational Safety and Health Act (Labor Code section 6300 and following), the Board determined it has authority to assess a civil penalty less than $5,000 when facts and circumstances of a case so warrant.